Commonwealth Consolidated Acts

INCOME TAX ASSESSMENT ACT 1997 - SECT 34.15

What is a uniform ?

  (1)   A uniform is one or more items of clothing (including accessories) which, when considered as a set, distinctively identify you as a person associated (directly or indirectly) with:

  (a)   your employer; or

  (b)   a group consisting of your employer and one or more of your employer's * associates.

When is a uniform non - compulsory ?

  (2)   Your uniform is non - compulsory unless your employer consistently enforces a policy that requires you and the other employees (except temporary or relief employees) who do the same type of work as you:

  (a)   to wear the uniform when working for your employer; and

  (b)   not to substitute an item of clothing not included in the uniform for an item of clothing included in the uniform when working for your employer;

except in special circumstances.